This keep with the theme of teching tiering and timing. The 3Ts.
Puts Panther progressively back into Wehr tech tree. Stug -> Panzer -> Panther -> Tiger
Gives Comet some life, Brit can choose between Comet, to counter Panther faster or Churchill, to dig in.

Panther is latest nondoc unit and costly, if im right.

The proposed change keeps in line with wehr faction favour of armor skirts.

By making rear 95/124 is more inline for the 3Ts, progressively discourage med tanks max range shots.
First the stuarts/aec/76 to later 85/ap shermans/Cromwells/Churchill

The additional moving accuracy supplement it's late game role against vetted TD and high armour/hp and scotts. Panther does not have AP abilities and slowslow rof. Its role of expensive mobile Td is highly suspect the later the game drags.

Yes panther is late costly tank. You wont face 1 med tank by time it hits. This progressively put distance between them and yet not OP to discourage flanking in. Churchill and Kv1 will trade better too.

Hi - what about a bit more potent anty infatry capabitlity of its cannon
or mg instead? After all it was a great all around tank rather than TD. It's so expensive that it should do more to inf than just crush it.

The panther is not only fast, it has high hp, heavy crush, pretty decent armour wich benefits from vet bonusses, high pen to deal with heavy armour quite nicely.

It can stay out of harms way quite easely. It can chase realy easely by crushing almost anything.

Its only real downside its rear armour and its cost. It still bounces shots frontaly quite reguraly, just not from td,s designed to fight it.
And 0.5 moving acc is not a weakness. It was not designed to be the fastest mobile tankhunter with suberb accuracy while also being the tankiest one of the bunch with decent ai power.